Which of the following statements is correct regarding the returns on the plan assets of a defined benefit pension plan under IFRS?

	The actual return on the plan assets is added to both the plan assets in the continuity schedule and the pension expense.
	The expected return on the plan assets is added to both the plan assets in the continuity schedule and the pension expense
	The actual return on the plan assets is added to the plan assets in the continuity schedule but the expected return on the plan assets is included in pension expense.
	The expected return on the plan assets is added to the plan assets in the continuity schedule but the actual return on the plan assets is included in pension expense.